In many cases, a direct relative does not have to be a forced or legitimate heir, but collateral relatives may be, such as uncles, nephews or brothers-in-law. These are even considered indirect heirs, according to the YoTax on Inheritance and Donations (ISD). This is what has happened to Dominga Guzmán, who has received an inheritance from a nephew whom she barely knew because he had no ancestry or direct descendants.
Dominga received 200,000 euros because she was the person closest to the deceased, who was still alive. Added to this situation is that the nephew had not left willas the affected woman and her daughter have stated in an interview on the ‘Y Ahora Sonsoles’ program on Antena 3.
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It became a poisoned gift
The woman did not expect to receive an inheritance, at least not from a relative with whom she had no contact. At first, when he heard the news, he received it as a pleasant surprise, but now, it has turned into a nightmare.
In order to receive the amount, he initially had to pay the corresponding tax to the Treasury which, in his case, amounted to 60,000 euros. However, later, the institution asked him to justify some cash withdrawals from the account that his nephew had made a year before he died and that reached 108,000 euros: “I lived in Córdoba and he in Madrid, we didn’t even talk to each other, or anything,” he told the program to explain that he didn’t know what his nephew did with the money. But since the Treasury does not have that information and does not address personal reasons, the heirs are responsible for paying the proportional part of the legacy, a total of 308,000 euros. Therefore, it corresponds to paying 45,000 euros more to the State.
This is what the Law states
Lawyer Álvaro Sánchez, a specialist, who has accompanied Dominga and her daughter in the program, explained: “It can be presumed that the assets of the deceased a year earlier are part of the inheritance, as stated in article 11.”
Julio Ransés, State Treasury Inspector, has also intervened in the space to clarify: “What is fair is what the Law says and it contemplates a series of additions”, for which he continued: “any asset that existed during the last year before the date of death will be included, therefore, if we have a bank balance before the date of death
More control for cash withdrawals
The expert has clarified why this section was incorporated: “Previously it was common for the heirs of a person who was about to die to deduct any outstanding amounts from the current account.” A common move, but one that at the time complicated the Treasury’s work when it came to demonstrating what had been done with that money because anyone with authorization could withdraw it: “It harmed us and also their legitimate heirs.”
The old woman, unaware of this regulation, expressed displeasure due to her nephew’s financial activity: “I don’t know what he did with it, this law is a trap that harms citizens.”